DISCLAIMER

In case of interpretation or translation misleading, the Italian version will prevail.

DURATION
1 day

DATES
november 17, 2025

TIME SCHEDULE
9.00 – 14.30

PARTICIPATION FEE
€350.00 + VAT (the fee is exempt from VAT if paid by public bodies)

LECTURER
Dr. Paola MARIANI
CSR PNRR RGS-MEF Manager, member of the ARCONET Commission, Statutory Auditor

INTRODUCTION:
The seminar, through a theoretical-introductory part and practical examples, presents the administrative-accounting rules provided for by Legislative Decree no. 118 of 2011 for local authorities and their instrumental bodies and entities. It is aimed at managers and officials of the P.A. who deal, directly or indirectly, with the subject of planning, management and reporting of the harmonised budgets under Title 1 of Legislative Decree no. 118 of 2011, municipal secretaries, auditors and experts in the field.
Particular attention will be devoted to the rationale of the reform, to the principle of enhanced financial accrual, to the provision for doubtful receivables, to the restricted multi-year fund, and to the relations between the harmonised budget and the public finance limits as declined by Law 243/12 and by the 2019 Budget Law. A special focus will then be devoted to the composition and use of the surplus and the new discipline of the deficit in the light of recent regulatory updates.

PROGRAMME
The Harmonisation of the Accounting Systems of Italian Public Administrations.
The harmonisation process envisaged by Law No. 196 of 2009 and Law No. 42 of 2009.
The accounting harmonisation of local authorities. Legislative Decree No 118 of 2011 as corrected and supplemented by Legislative Decree No 126 of 2014. The instruments of Title 1 of Legislative Decree No. 118 of 2011. Budget schedules. Integrated chart of accounts. General accounting principles. Applied accounting principles.
The principle of enhanced financial accrual. The principle of enhanced financial accrual: definition and practical examples. The new definition of establishment and commitment. The reservation of expenditure. The restricted multi-year fund. The new definition of budgetary balance.
Residual assets and liabilities. The ordinary re-accounting of residues.

Bad debt provision (FCDE). The FCDE in the budget and the FCDE in the administrative result. The administrative outturn. The statement showing the estimated and final administrative outturn. The composition of the administrative outturn. The determination of the portions of the administrative result: the FCDE, the Fund for losses of investee companies, the Provision for disputes, etc. The use of the portions of the administrative surplus before and after the approval of the financial statements. The management report to the financial statements.
The financial statements. the correct preparation of the recently updated financial statements. The summary general framework statement. The statement of equilibrium. The statement of revenue and expenditure and the new annexes a/1, a/2 and a/3. The consolidated financial statements and the consolidated balance sheet. The group P.A. (GAP). The policy-making activity. The impact on the entity’s balances.

ISSUANCE OF THE CERTIFICATE OF FREQUENCY AND PROFIT

The CEIDA has applied for renewal of accreditation with the Lazio Region, following the adaptation of facilities to ensure full accessibility, in accordance with current regulations. Pending the confirmation of accreditation, the certificate of attendance and profit will still be issued, subject to reservation, according to the procedures provided by the regulations currently in force.

IMPORTANT RECOMMENDATION

Please note that the activation of the course will only take place following written communication from CEIDA. Therefore, we strongly advise against making reservations or purchases of travel tickets, accommodation or other related services before receiving such official confirmation, including the mode of course delivery (face-to-face or distance). CEIDA accepts no responsibility for any expenses incurred in advance and shall not be liable in any way for reimbursement or compensation of a financial or other nature.